IA 102 Amended Return Schedule
tax.iowa.gov
41-171a (10/09/2020)
Name: _______________________________________________________ Tax period: ________________
Social Security Number: __________________________ or FEIN: _________________________________
Purpose of Schedule
This schedule is used to report and explain any changes to a previously-filed Iowa income or franchise tax
return. You must include this schedule with your amended return. Although these instructions generally
describe Iowa law for tax changes occurring after July 1, 2020, this form is not tax-year specific and may be
used to report changes to any tax year.
Who Must File
Include this schedule with your amended return if you are filing an amended Iowa income or franchise tax
return using any of the following forms:
IA 1040 Individual Income Tax Return
IA 1040C Composite Individual Income Tax Return for Nonresidents
IA 1041 Fiduciary Return
IA 1065 Partnership Return of Income
IA 1120F Franchise Return for Financial Institutions
IA 1120S Income Tax Return for S Corporations
This schedule is not required to be filed with the following forms:
IA 1040X Amended Individual Income Tax Return
IA 1120X Amended Corporation Income Tax Return
Check the tax return this schedule is included with:
IA 1040
IA 1040C
IA 1041
IA 1065
IA 1120F
IA 1120S
Other
Reason for amendment—Choose one from list below:
Reason Code: _______________________
1. Net operating loss (IA 1040 only).
2. Protective claim.
3. Federal amended return.
4. Federal audit change.
5. Federal centralized administrative adjustment request (AAR).
6. Federal centralized partnership audit change. You must also file an IA 103 if you are a pass-
through entity electing to pay on the owners’ behalf.
7. Iowa pass-through audit change. You must also file an IA 103 if you are a pass-through entity
electing to pay on the owners’ behalf.
8. Other (explain on page 2 of this Schedule).
Pass-through owners
If you are amending your return to report changes from a pass-through entity
in which you are an owner or beneficiary, identify that pass-through entity below:
Name of pass-through entity: _________________________________________________________________
Address: _________________________________________________________________________________
City: ______________________________________ State: ____________________ ZIP: _________________
FEIN: ___________________________________________________________________________________
Did you receive an amended Iowa Schedule K-1? Yes
No
IA 102 Amended Return Schedule, page 2
41-171b (10/09/2020)
Explanation
of changes to income,
deductions, or credits:
Enter the line reference from your amended return for which you are reporting a change and give the reason
for each change. Enclose a copy of any supporting schedules, worksheets, and documentation to
substantiate the changes. If changes are the result of a federal audit, enclose the audit findings or, if
relevant, any other document showing the final federal adjustments and final determination date. For
changes to an individual income tax return, indicate how changes are allocated between spouses. If you
chose “other” as a reason for amendment, explain your reason for amending here.
Explanation of refund or amount due on the amended return (if applicable):
As last reported C
orrected amount
1. Tax before credits. ............................................................ 1a. ______________ 1b. ________________
2. Credits. Do not include previous estimates or withholding. . 2a. _____________ 2b. ________________
3. Subtract line 2b from line 1b. ................................................................................ 3
. ___________________
As last reported Corrected amount
4. Tax amount previously paid. Include previous estimates
or withholding. Do not include penalty, interest or fees. ..... 4a. _______________ 4b. ________________
5. Subtract line 4b from line 3... ................................................................................ 5
. ___________________
6. Overpayment on previous filing(s). Include any amounts requested
as r
efund or any amount credited to a future tax period ........................................ 6._________________
7. Add line 5 to line 6. If positive, this is the amount of tax you owe.
If negative, this is the refund amount .................................................................... 7._________________
8. Penalty. ............................................................................................................... 8._________________
9. Interest. ............................................................................................................... 9._________________
10. Total refund requested on amended return, or amount due with amended return
.
A
dd lines 7 through 9 and enter here. ................................................................. 10.
___________________
Include this schedule with your amended return
IA 102 Amended Return Schedule Instructions, page 1
41-171c (10/09/2020)
Purpose of Schedule
This schedule is used to report and explain any
changes to a previously-filed Iowa income or
franchise tax return. You must include this
schedule with your amended return. Although
these instructions generally describe Iowa law for
tax changes occurring after July 1, 2020, this
form is not tax-year specific and may be used to
report changes to any tax year.
Who Must File
Include this schedule if you are filing an amended
Iowa income or franchise tax return using any of
the following forms:
IA 1040 Individual Income Tax Return
IA 1040C Composite Individual Income Tax
Return for Nonresidents
IA 1041 Fiduciary Return
IA 1065 Partnership Return of Income
IA 1120F Franchise Return for Financial
Institutions
IA 1120S Income Tax Return for S
Corporations
This schedule is not required to be filed with the
following forms:
IA 1040X Amended Individual Income Tax
Return
IA 1120X Amended Corporation Income Tax
Return
Refund Claims
Requests for refund must be filed within three
years of the due date of the original return,
including extensions, or within one year after the
payment of the tax.
Refund requests resulting from an Internal
Revenue Service (IRS) audit after the above
deadline has expired must be filed within one
year of the final determination date of the IRS
audit adjustment. Include with your amended
Iowa return a copy of the federal document that
shows the final determination and explains the
final federal adjustments. For more information,
see Iowa Code § 422.73. Special rules and
timelines exist for reporting and claiming a refund
resulting from a centralized partnership audit
change. For more information, see Iowa Code §
422.25A and the description below of federal
centralized partnership audits.
Federal Tax Changes
Even if other assessment deadlines have
expired, the Department may make a
determination of the correct tax owed at any time
within one year after receiving sufficient notice of
a change to Iowa tax liability resulting from a
federal audit (including a federal centralized
partnership audit) or a federal amended return
(including a federal centralized AAR). For notice
to be sufficient, you must file an amended Iowa
return and include a copy of the federal amended
return or, in the case of a federal audit, a copy of
the federal document that shows the final
determination and explains the final federal
adjustments. For more information, see Iowa
Code § 422.25.
Federal Centralized Partnership Audit Regime
Prior to tax year 2018, federal partnership audit
adjustments and tax collection was generally
administered at the partner level. For tax years
2018 and forward, the IRS makes audit
adjustments and generally collects taxes at the
partnership level for partnerships subject to the
federal centralized partnership audit regime. If a
partnership under this regime is audited by the
IRS resulting in adjustments that affect Iowa tax
liability, the partnership and its direct and indirect
partners must follow certain procedures and
timelines for reporting the adjustments to Iowa
and paying the resulting Iowa tax, even if the
partnership or partners were not responsible for
filing a federal amended return or paying
additional federal tax. Similar procedures and
timelines also apply to an affected partnership
and its direct and indirect partners for
amendments to returns requested on a
centralized AAR. For more information, see Iowa
Code § 422.25A.
Iowa Pass-Through Entity Audits
For tax year 2020 and forward, any audit of a
pass-through entity (partnership, S corporation,
fiduciary) by the Department will be conducted
solely at the pass-through entity level. If a pass-
through entity is audited by the Department
resulting in adjustments to Iowa tax liability, the
pass-through entity and its owners must follow
certain procedures and timelines for reporting the
adjustments to Iowa and paying any resulting
Iowa tax. For more information, see Iowa Code
§§ 422.25B and 422.25C. These provisions may
be applied to a tax year prior to 2020 if the
Department, the pass-through entity, and the
pass-through entity owners agree.
Reasons for Amendment
Code 1 Net operating loss
Use Code 1 if you are filing an IA 1040
amended return to carry back an Iowa net
operating loss (NOL) from a previous tax year.
IA 102 Amended Return Schedule Instructions, page 2
41-171d (09/29/2020)
Code 2 Protective Claim
Use Code 2 if you are filing a protective claim
for refund because your right to a refund is
contingent on unresolved events. You must
include a detailed explanation of your claim
and the contingencies affecting your claim.
Code 3 Federal Amended Return
Use Code 3 if you are reporting changes to
Iowa tax liability resulting from a federal
amended return. Include a copy of your federal
amended return. Also use this code if you are
a direct or indirect partner in a partnership and
you are reporting changes resulting from the
alternative reporting procedures under IRC §
6225(c)(2)(B). Include any federal forms or
documents supporting and describing your
alternative reporting procedure.
Code 4 Federal Audit Change
Use Code 4 if you are reporting changes to
Iowa tax liability resulting from a federal audit
(other than a federal centralized partnership
audit described below). Include a copy of your
federal amended return, if one was filed, and
the federal document that shows the final
determination and explains the final federal
adjustments.
You must sufficiently report the changes to the
Department and pay the additional Iowa tax
within 180 days of the final determination date.
Code 5 Federal Centralized
Administrative Adjustment Request (AAR)
Use Code 5 if you are reporting changes to
Iowa tax liability resulting from the filing of a
federal centralized AAR, either as the
partnership itself or as a direct or indirect
partner of the partnership. A partnership and
its direct and indirect partners must follow
certain procedures and timelines for reporting
Iowa adjustments and paying Iowa tax
resulting from a federal centralized AAR, even
if the partner was not responsible for filing a
federal amended return or paying additional
federal tax. For more information, see Iowa
Code
§ 422.25A. If you are the amending
partnership, include a copy of the federal AAR
you filed. If you are a direct or indirect partner,
include a copy of your amended Iowa Schedule
K-1, if you received one, and any federal forms or
documents describing your share of the federal
adjustments.
Code 6 Federal Centralized Partnership
Audit Change
Use Code 6 if you are reporting changes to
Iowa tax liability resulting from a federal
centralized partnership audit, either as the
audited partnerhsip itself or as a direct or
indirect partner of the audited partnership. A
partnership and its direct and indirect partners
must follow certain procedures and timelines
for reporting Iowa adjustments and paying
Iowa tax resulting from a federal centralized
partnership audit, even if the partnership or
partner was not responsible for filing a federal
amended return or paying additional federal
tax. For more information, see Iowa Code §
422.25A.
Under certain circumstances, a partnership or
other pass-through entity may elect to pay the
Iowa tax on behalf of its owners. For more
information, see the IA 103 Pass-through
Election to Pay Return and Voucher.
If you are the audited partnership, include a
copy of the the federal document that shows
the final determination and explains the final
federal adjustments. If you are a direct or
indirect partner, include a copy of your
amended Iowa Schedule K-1, if you received
one, and any federal forms or documents
describing your share of the federal
adjustments.
Code 7 Iowa Pass-through Entity Audit
Change
Use Code 7 if you are reporting changes to
Iowa tax liability resulting from an Iowa pass-
through entity audit, either as the audited
pass-through entity or as a direct or indirect
owner of the audited pass-through entity. An
audited pass-through entity and its direct and
indirect owners must follow certain procedures
and timelines for reporting Iowa adjustments
and paying Iowa tax resulting from an Iowa
pass-through audit. For more information, see
Iowa Code § 422.25C.
Under certain circumstances, a pass-through
entity may elect to pay the Iowa tax on behalf
of its owners. For more information, see the IA
103 Pass-through Election to Pay Return and
Voucher.
If you are a direct or indirect owner of the
audited pass-through entity, include a copy of
your amended Iowa Schedule K-1.
IA 102 Amended Return Schedule Instructions, page 3
41-171e (09/29/2020)
Code 8 – Other
Use Code 8 if you are amending your Iowa
return for a reason other than one described in
Codes 1-7. You must include a description of
your other reason for amending.
Explanation of Refund or Amount Due on
Amended Return Line Instructions
Complete this section to explain the changes
to your tax, penalty, or interest as reported on
your amended return, if applicable. Amounts
reported on this schedule are only a summary
and explanation of the calculations on your
actual amended return. If the amounts
reported on this schedule conflict with the
amounts reported on your amended return,
your amended return will control.
Line 1:
Enter the Iowa tax before credits as
last reported and as corrected on your
amended return.
Line 2:
Enter your Iowa tax credits as last
reported and as corrected on your amended
return. Credits reported on this line include any
refundable or nonrefundable tax credit except
credits for estimated tax paid or credits for
withholding.
Line 4:
Enter the tax amount previously paid
before the filing of your amended return. Enter
the tax as last reported and as corrected on
your amended return. Include previous
estimated tax payments and withholding. Do
not include any penalty, interest, or penalty for
underpayment of estimated tax you previously
paid.
Line 6:
Enter the amount of overpayment from
your previous filing(s). Include any amounts
requested as a refund and any amount
credited to a future tax period. Do not include
any interest you may have received on your
refund.
Line 8:
Enter the penalty you calculated on
your amended return, if any. Consult your
specific return type for additional information
on penalties.
Line 9:
Enter the interest you calculated on
your amended return, if any. Consult your
specific return type for additional information
on interest.
Line 10:
Add lines 7 through 9. Positive
amounts represent the amount due with your
amended return and should correspond with
the amounts shown due on your amended
return. Negative amounts represent your
refund amount and should correspond with the
refund requested on your amended return
unless you applied an amount to next period’s
estimated tax.